Certificate Forensic Accounting & Fraud Investigation

The primary objective of the Accounting Program is to prepare students for the full range of responsibilities which professional accountants are expected to assume. Fulfillment of these responsibilities requires both a high level of technical knowledge and a profound awareness of the context and consequences of professional decision-making. Further, the program satisfies the academic requirements to sit for the Certified Public Accountant (CPA) examination, the Certified Management Accountant (CMA) examination, and the Certified Internal Auditor (CIA) examination.

Completion of the minor in Accounting program provides a core of fundamental accounting courses enhancing any business-oriented course of study. Completion of the two-year accounting degree provides the student with a background suitable for either clerical or paraprofessional work in the accounting field.

Note: Students must achieve a cumulative GPA of 2.25 or higher by the time they complete 64 credit hours in order to continue in the Accounting Program. A 2.25 or higher cumulative GPA for all SMSU ACCT courses is required in order to graduate as an Accounting major. GPA requirements for transfer students will be evaluated only on the basis of SMSU coursework. Students transferring in more than 40 credit hours are exempt from the above 64 credit hour 2.25 cumulative GPA requirement.

Transfer Students: Students planning to take any courses at other colleges or universities should first review a copy of the Accounting Program transfer policy. This policy sets certain limitations on transfer credits accepted toward an accounting degree.